July 6, Surin company paid transportation charges of $30 on the July 4 purchase from BDA company.The correct journal entry is:
A. For BDA company:No journal entry.For Surin company:Dr. Merchandise inventory 30 Cr. Cash 30
B. For BDA company:Dr. Delivery expense 30 Cr. Cash 30For Surin company:No journal entry
C. For BDA company:No journal entryFor Surin company:Dr. Delivery expense 30 Cr. Cash 30
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BDA company is the seller, and Surin company is the buyer. Assuming both BDA company and Surin company using perpetual inventory system. Select the correct journal entries for both BDA company and Surin company from question 17 to question 24 （以上题干适用于第17题至第24题，请为第17题至第24题中的每一笔业务，选择正确的分录） .July 4. BDA company sold $1,500 of merchandise on account to Surin company, terms FOB shipping point, n/45, invoice dated July 4. The cost of the merchandise sold was $900.The correct journal entries are:
A. For BDA company:Dr. Cash 1,500 Cr. Sales 1,500Dr. Cost of merchandise sold 900 Cr. Merchandise inventory 900For Surin company:Dr. Merchandise inventory 1,500 Cr. Cash 1,500
B. For BDA company:Dr. Accounts receivable 1,500 Cr. Sales 1,500Dr. Cost of merchandise sold 900 Cr. Merchandise inventory 900For Surin company:Dr. Merchandise inventory 1,500 Cr. Accounts payable 1,500
C. For BDA company:Dr. Accounts receivable 1,500 Cr. Sales 1,500Dr. Merchandise inventory 900 Cr. Cost of merchandise sold 900For Surin company:Dr. Merchandise inventory 1,500 Cr. Accounts payable 1,500
January 31. Wizsolution paid the following expenses: wages expense, $850, utilities expense, $325, and miscellaneous expense, $75.The correct journal entry is:
A. Dr. Cash 1,250 Cr. Wages expense 850 Utilities expense 325 Miscellaneous expense 75
B. Dr. Wages expense 850 Utilities expense 325 Miscellaneous expense 75 Cr. Cash 1,250
C. Dr. Wages expense 850 Utilities expense 325 Miscellaneous expense 75 Cr. Accounts payable 1,250
January 31. Wizsolution determined that the cost of supplies on hand at Jan. 31 was $250.The correct journal entry is:
A. Dr. Supplies expense 800 Cr. Supplies 800
B. Dr. Supplies 800 Cr. Cash 800
C. Dr. Supplies expense 250 Cr. Supplies 250
January 26. Wizsolution received $2,000 from clients in payment of their accounts.The correct journal entry is:
A. Dr. Accounts receivable 2,000 Cr. Cash 2,000
B. Dr. Cash 2,000 Cr. Accounts receivable 2,000
C. Dr. Cash 2,000 Cr. Accounts payable 2,000
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